U.S. Code / Title 26 — Internal Revenue Code / Subtitle F—Procedure and Administration / Chapter 61—Information and Returns / Subchapter A—Returns and Records / Part II—Tax Returns or StatementsTitle 26SubpartSubpart D—Miscellaneous ProvisionsContents§ 6020. Returns prepared for or executed by Secretary§ 6021. Listing by Secretary of taxable objects owned by nonresidents of internal revenue districts